Customs and Excise (Designation of Luxury Items) Notice, 2007

Statutory Instrument 80A of 2007

[CAP.23:02

Customs and Excise (Designation of Luxury Items) Notice, 2007

The Minister of Finance, in terms of section 115(2) of the Customs and Excise Act [Chapter 23:02], made the following notice:—

1.(1) This notice may be cited as the Customs and Excise (Designation of Luxury Items) Notice, 2007.

(2)This notice shall come into force on the 5th April, 2007.

2.In this notice—

“authorised dealer” means—

(a)the Reserve Bank of Zimbabwe established in terms of the Reserve Bank of Zimbabwe Act [Chapter22:15 ]; and

(b)any banking institution as defined in the Banking Act [Chapter 24:20] which the Reserve Bank, by order under the Exchange Control Regulations, 1996 (published in Statutory Instrument 109 of 1996), or under any other law that may be substituted for the same, declares to be an authorised dealer for the purposes of those regulations;

“non-resident person” means—

(a)a person, other than a company, who; or

(b)a partnership or foreign company which;

is not ordinarily resident in Zimbabwe.

2.(1)Subject to section 3, the Minister of Finance designates the items of goods whose tariff codes and rates of customs duty are listed in the first and third columns of the schedule below as luxury items for the purpose of section 115(2) of the Act.

(2)Payment of customs duty and value-added tax on the importation of any item of goods designated as luxury item under subsection (1) shall be payable in United States dollars, Euros or any other currency denominated under the Exchange Control (General) Order, 1996 (Statutory Instrument 110 of 1996).

3.The following persons shall be liable to pay duty and value added tax on luxury items in terms of section 2—

(a)every resident of Zimbabwe who imports luxury items that were purchased using funds obtained otherwise than through an authorised dealer;

(b)every non-resident person who imports luxury items.

schedule (section 2(1))

TARIFF / DESCRIPTION / GENERAL RATE OF DUTY
2401.2010 / Flue-cured tobacco of the virginia type, partly or wholly stemmed
/stripped / 100%
2401.2020 / Burley tobacco, partly or wholly stemmed/stripped / 100%
2401.2030 / Dark-fired tobacco, partly or wholly stemmed/stripped / 100%
2401.2040 / Oriental tobacco, partly or wholly stemmed/stripped / 100%
2401.2050 / Sun-cured tobacco, partly or wholly stemmed/stripped / 100%
2401.2090 / Other tobacco, partly or wholly stemmed/stripped / 100%
2401.3010 / Tobacco refuse in immediate packs of a content < 2kg / 100%
2401.3090 / Tobacco refuse in immediate packings of a content =>2kgs / 100%
2402.1000 / Cigars, cheroots and cigarillos containing tobacco / 60%+ US$5/1 000
2402.2010 / Cigarettes containing tobacco weighing <910 grams per 1000 / 60%+ US$5/1 000
2402.2020 / Cigarettes cont. tobacco weighing >910g/1000 but =<1000g/1000 / 60%+ US$5/1 000
2402.2030 / Cigarettes cont. tobacco weighing >1000g/1000 but =<1135g/1000 / 60%+ US$5/1 000
2402.2040 / Cigarettes cont. tobacco weighing 1135g/1000 but =<1225g/1000 / 60%+ US$5/1 000
2402.2090 / Cigarettes containing tobacco weighing >1225g/1000 / 60%+ US$5/1 000
2402.9010 / Cigars, cheroots & cigarillos not containing tobacco / 60%+ US$5/1 000
2402.9020 / Cigarettes not containing tobacco / 60%+ US$5/1 000
2403.1010 / Cigarette tobacco, whether or not containing tobacco substitutes / 60%+ US$5/1 000
2403.1020 / Pipe tobacco, whether or not containing tobacco substitutes / 60%+ US$5/1 000
2403.1090 / Other smoking tobacco with or without tobacco substitutes / 60%+ US$5/1 000
2403.9110 / Homogenised tobacco strip suitable for use as wrapper in mnfr of cigars / 60%+ US$5/1 000
2403.9190 / Other homogenised or reconstituted tobacco / 60%+ US$5/1 000
2403.9910 / Cigarette tobacco substitutes / 60%+ US$5/1 000
2403.9920 / Snuff / 60%+ US$5/1 000
2403.9930 / Tobacco extracts and essences / 60%+ US$5/1 000
2403.9990 / Other manufactured tobacco...nes / 60%+ US$5/
1 000
4201.0000 / Saddlery and harness for any animal, of any material / 60%
4202.1100 / Trunks, suit-cases..., etc, with outer surface of leather / 60%+ US$5/Kg
4202.1200 / Trunks, suit-cases..., etc, with outer surface of plastic or textiles / 60%+ US$5/Kg
4202.2100 / Handbags with outer surface ofleather, or composition or patent leather / 60%+ US$5/Kg
4202.2200 / Handbags with outer surface of plastic sheeting or textile materials / 60%+ US$5/Kg
4202.2900 / Handbags, nes / 60%+ US$5/Kg
4202.3100 / Articles normally carried in pocket or handbag, of leather or patent leather / 60%+ US$5/Kg
4202.3200 / Articles normally carried in pocket or handbag, of plastics or textiles / 60%+ US$5/Kg
4202.3900 / Articles normally carried in pocket or handbag, nes / 60%+ US$5/Kg
4202.9100 / Cases and containers, nes, with outer surface of leather / 60%+ US$5/Kg
4202.9200 / Cases and containers, nes, with outer surface ofplastic or textiles / 60%+ US$5/Kg
4202.9900 / Cases and containers, nes, with outer surface of other materials, nes / 60%+ US$5/Kg
4203.1000 / Articles of apparel of leather / 60%
4203.3000 / Belts and bandoliers of leather or composition leather / 60%
4203.4000 / Clothing accessories of leather or composition leather, nes / 60%
4205.0000 / Articles of leather or of composition leather, nes / 60%
4303.1000 / Articles of apparel and clothing accessories of furskins / 40%
4303.9000 / Articles of furskin, nes / 40%
4304.0000 / Artificial fur and articles thereof / 40%
4414.0000 / Wooden frames for paintings, photographs, mirrors or similar objects / 40%
4419.0000 / Tableware and kitchenware, of wood / 40%
4420.1000 / Statuettes and other ornaments, of wood / 40%
4420.9010 / Panels of marquetry and inlaid wood / 40%
4420.9091 / Cakets & cases for jewellery/cuttlery etc of wood & wooden art. of furnit. / 40%
6301.1000 / Electric blankets / 60%+ US$10/kg
6801.0000 / Setts, curbstones and flagstones, of natural stone (except slate) / 40%
6802.1000 / Tiles, cubes...; artificially coloured granules..., for mosaics / 40%
6802.2300 / Granite, cut/sawn, with flat/even surface / 40%
6802.2900 / Monumental/building stone, nes, cut/sawn, with flat/even surface / 40%
6802.9100 / Marble, travertine and alabaster, worked / 40%
6802.9200 / Calcareous stone (excl. marble, travertine and alabaster), worked / 40%
6802.9300 / Worked granite / 40%
6802.9900 / Monumental/building stone, nes, worked / 40%
6803.0000 / Worked slate and articles of slate or of agglomerated slate / 40%
6811.4000 / Articles of asbestos-cement of cellulose fibre cement containing asbestos / 40%
6811.8100 / Corrugated sheets not containing asbestos / 40%
6811.8200 / Other sheets, sheets, panels, tiles and similar articles not containing asbestos / 40%
6811.8300 / Tubes,pipes and tube or pipe fittings / 40%
6811.8900 / Other articles of asbestos cement of cellulose / 40%
7113.1190 / Other articles of jewellery & parts thereof of silver NES / 40%
7113.1990 / Other articles & parts of preciuos metal(EXCL. SILVER) / 40%
7113.2090 / Other articles of jewellery of base metal clad with precious metal / 40%
7114.1100 / Articles of goldsmiths' or silversmiths' wares of silver / 40%
7114.1900 / Articles of goldsmiths' or silversmiths' wares of precious metals, nes / 40%
7114.2000 / Articles of goldsmiths'... wares of base metal clad with precious metal / 40%
7116.1000 / Articles of natural or cultured pearls / 40%
7116.2000 / Articles of precious or semi-precious stones (excl. pearls) / 40%
7117.1100 / Cuff-links and studs of base metal (incl. plated) / 40%
7117.1990 / Other imitation jewellery of base metal (incl. plated), NES / 40%
7117.9090 / Other imitation jewellery (excl. of base metal) / 40%
8703.1000 / Vehicles for travelling on snow; golf cars, etc, with engines / 60%
8703.2110 / M.V. for racing...driver only, spark-ignition engine, capacity =<1000cc / 60%
8703.2190 / Other vehicles with spark-ignition engine of cylinder capacity =<1000cc / 60%
8703.2210 / M\Vehicles constructed for racing purposes spark-ignition eng., capacity >1000 =<1500cc / 60%
8703.2290 / Other vehicles with spark-ignition engine of ... capacity >1000 =<1500cc / 65%
8703.2311 / M.V. for racing...driver only...spark-ignition...capacity >1500 =<2000CC / 60%
8703.2319 / Other m.v. with spark-ignition engine of cylinder capacity >1500 =<2000cc / 70%
8703.2391 / M.V. for racing..driver only...spark-ignition ..capacity >2000 =<3000cc / 60%
8703.2399 / Other m.v. with spark-ignition engine of cylinder capacity >2000 =<3000cc / 75%
8703.2410 / M.V. for racing...driver only, spark ignition engine, capacity >3000cc / 60%
8703.2490 / Other vehicles with spark-ignition engine of cylinder capacity >3000cc / 80%
8703.3110 / Motor vehicles for racing, driver only, diesel engine, capacity =<1500c / 60%
8703.3190 / Other vehicles with diesel... engine of cylinder capacity =<1500cc / 60%
8703.3211 / M.V. for racing, driver only, diesel engine, capacity >1500 =<2000cc / 60%
8703.3219 / Other vehicles with diesel...engine of cylinder capacity >1500 =<2000cc / 80%
8703.3291 / M.V. for racing, driver only, diesel engine, capacity >2000 =<2500cc / 60%
8703.3299 / Other vehicles with diesel... engine of cylinder capacity >2000 =<2500cc / 80%
8703.3310 / Motor vehicles for racing , driver only, diesel engine , capacity >2500cc / 60%
8703.3390 / Other vehicles with diesel... engine of cylinder capacity >2500cc / 80%
8703.9010 / Other motor vehicles for racing, driver only, nes / 60%
8703.9090 / Other motor vehicles for the transport of persons, n.e.s / 60%
8704.2120 / Motor vehicles for the transport of goods being double cab vehicles / 60%
8704.3120 / Double cab/twin cab petrol engine / 60%
9404.1000 / Mattress supports / 40%
9404.2100 / Mattresses of cellular rubber or plastics / 40%
9404.2900 / Mattresses of materials, nes / 40%
9404.9000 / Articles of bedding, stuffed, etc (excl. mattresses and sleeping bags) / 40%
9405.2090 / Electric table, desk, bedside or floor-standing lamps nes / 40%
9405.6000 / Illuminated signs, illuminated name-plates and the like / 40%
9503.0000 / Tricycles, scooters, pedal... etc reduced size models and similar recreational models / 40%
9613.1000 / Pocket lighters, gas fuelled, non-refillable / 40%
9613.2000 / Pocket lighters, gas fuelled, refillable / 40%
9613.8000 / Lighters, nes / 40%
9613.9000 / Parts of lighters (excl. flint and wicks) / 40%
9614.0000 / Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof / 40%
9701.1000 / Paintings, drawings and pastels executed entirely by hand / 40%
9701.9000 / Collages and similar decorative plaques, executed entirely by hand / 40%

Published in the Extra Ordinary Government Gazette dated 5th April 2007.

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